DOES GOOD CORPORATE GOVERNANCE (GCG) MODERATE THE SUSTAINABILITY REPORT DISCLOSURE AND EARNINGS MANAGEMENT RELATIONSHIP?
ABSTRACT This study proposes to investigate the GCG's role in the cause-effect connection between sustainability report disclosure and earnings management. A quantitative approach involves CGPI data and the GRI G.4 Index, supported by statistical analysis tools to reveal the role. The results,...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Universitas PGRI Madiun
2023-11-01
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Series: | Assets: Jurnal Akuntansi dan Pendidikan |
Subjects: | |
Online Access: | http://e-journal.unipma.ac.id/index.php/assets/article/view/15979 |